Return verification by insolvency professionals prescribed for persons appointed to act as interim resolution professionals, resolution professionals, or liquidators. For verification of a return under section 265, the expression 'any other person' means the person appointed by the Adjudicating Authority to discharge the duties and functions of an interim resolution professional, resolution professional, or liquidator under the Insolvency and Bankruptcy Code, 2016 and the rules and regulations made thereunder. For this purpose, Adjudicating Authority bears the meaning assigned in section 5(1) of that Code.